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2014 (12) TMI 206 - AT - Service TaxDenial of refund claim - export of Business Auxiliary Service - relevant date - date of payment of service tax or date of export - Held that:- Respondents have relied on Tribunal judgements in the case of Mahindra World City vs. Commissioner of Central Excise, Jaipur-I [2013 (7) TMI 590 - CESTAT NEW DELHI] and Vodafone Cellular Ltd. vs. CCE [2014 (3) TMI 117 - CESTAT MUMBAI]. I also note that DGST in the booklet "Frequently asked question on service tax" dt. 16.09.2011 in response to question 6.3 has clarified that the relevant date for calculation of limitation period in respect of filing refund claims relating to service tax is the date of payment of service tax. Therefore, respondents cannot be put to terms in the face of this Circular which has not been withdrawn. - Decided against assessee.
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